Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

Xylem är ett världsledande företag inom vattenteknologi. Xylem hade år 2011 mer än 12000 medarbetare i över 150 länder. Xylem Water Solut-ions är den största enheten och har huvudkontoret i Stock-holm/Sundbyberg där vi har fått möjligheten att göra vårt examensar-bete.För att läsa och presentera prestanda på pumpar och motorer används ett program som heter PECU som körs i UNIX. För att använda PECU på PC används en klient som heter Jmenu. Jmenu utvecklades för många år sedan och är idag krångligt att installera, uppdatera och distribuera.

Introduction: Studies have shown that women are not always satisfied with the effects of contraception and that contraceptive advice is perceived as non-specific. Aim: The purpose of this study was to investigate what contraceptive women have chosen to use in the different phases of their reproductive lives, and what they felt had influenced their choice. Method: A retrospective cross-sectional comparative study with a quantitative approach. A survey with fixed and multiple-choice options was sent to five hundred 45-year old women. Result: The study shows that various birth controls are different in the normal reproductive life.

This degree project has been carried out by Niclas Andersson and Sebastian Zwahlen, students of the Innovation and Design Engineering Program at the Faculty of Technology and Science at Karlstad University. The project was carried out during the spring 2010 and includes 22, 5 ETCS credits.Initially the group had contact with the company Mavis möbler AB. Mavis gave the group the task of developing a new bedroom product. To assess the needs and problems of bedroom behaviors, an extensive questionnaire and several interviews were made. This became the starting point for further work.According to the results uncovered during the market research a vast problem was found with temporary clothing storage.

Uppsatsen syftar till att skapa klarhet i huruvida optionsinnehavares inställning till optionsprogram har förändrats de senaste åren mot bakgrund av den negativa börsutvecklingen och den kraftiga kritiken i media. Vidare kommer uppsatsen att försöka ge förslag på eventuella förbättringar av dagens optionsprogram och på alternativa incitament. Undersökningen har genomförts som en kvalitativ fallstudie. Inledningsvis gjorde vi en litteraturstudie för att öka våra kunskaper om optioner som incitament. Därefter genomfördes personliga intervjuer med en eller två optionsinnehavare på fyra olika företag.

We have chosen to focus on the meaning of long-term income support dependency regarding health, goal setting and motivation for the recipient of economical aid. We have chosen to use semi structurized interviews to achieve our goal of reaching the clients experience of long-term income support dependency. The study consists of interviews of six clients whose answers have been analyzed through appliance of Kielhofner´s Model of human occupation, Scheff´s Shame in self and society.   Our results show regarding, 1) the factor health that long-term income support dependency may elevate the risk of illness and less experienced options of possibilities to act. 2) regarding the factor goal setting, that goals may be inefficiently used during social work with long-term income support dependent clients and may result in a disorganized relationship between client and social worker in the sense of making the parties pull in opposite direction. 3) regarding the factor motivation, that long-term income support dependency and the living with the emotion of shame elevates the risk of maintaining a negative image of oneself that limits the willpower to assimilate new knowledge and/or skills.

Type 2 diabetes is a growing disease in the population which includes that older people are a risk group. With the disease grows even cost?s. A lifestyle change is a major part of the treatment for type 2 diabetes. There are several factors that suggest positive effects on prevention among the elderly where, among other things, economic and health benefits are presented.

The survey is a qualitative study that aims to investigate the ethnic housing segregation in the residential area around Malmvägen that is located in Sollentuna. Malmvägen is a millionprogramarea that?s made up of unattractive tall buildings with grey facades. The majority of the residents have foreign backgrounds and the unemployment rate is high among the youths in the area. The apartment rents on Malmvägen are low and many of the residents belong to the subclass of society.

Transdermal drug delivery, besides painfulinjections with syringes, has long been associatedwith small size particle pharmaceuticals, which candiffuse through the skin. This method of drugadministration has only been applicable on a smallnumber of drugs, where active molecules are smalland delivery time should or can be long.Other drug delivery options are oral administrationand injection with hypodermic needles (ordinaryhospital syringes). In oral administration thestomach and liver tend to dissolve the drug and theeffect becomes more difficult to anticipate, anddrug delivery rates difficult to control. Hypodermicneedles are used as a mean of drug injectiondirectly into the bloodstream. This method ispainful and risks infection due to tissue damageand skin penetration.One way to get a painless non-damaging techniquewith high delivery rate that still can delivery largemolecules is to manufacture an array of microscopichollow needles and equip them with a pumping unitthat delivers the correct amount of drugs.This thesis shows the technique and possibility ofmanufacture micromachined needles using low costtechniques of Ion Track Technology (radiation ofheavy ions creates porous materials), electrolessdeposition (non-current activated wet chemistrymethod of depositing metal) and electroplating.

The ability for companies to anticipate the future and stay in the forefront of the competition is essential for successful business. The tool of Environmental Scanning is basics in the process of developing prescriptive strategies as well as vital in evolving emergent strategies. The complexity lies in gathering relevant information and transforming the information into adequate data, which can be utilised by management to optimise strategies. The purpose of this study is to scrutinise how successfully operating Swedish manufacturing companies, listed on the Stockholm Stock Exchange?s ?Large Cap?-list, organise their Environmental Scanning actions and how this affects the development of strategies. Prior research on the subject has been used as foundation to presenting relevant theories.

Our purpose with this study was to investigate whether there was any difference between high and low performing students from selected aspects such as choice of studies, achievement, self-image, motivation, confidence and career choices.A training professional in today's schools requires knowledge of how young people think about their lives for us to help students develop both high-and low-performing students. Students have different conditions, but no matter good or bad conditions, each individual pupil must be allowed to develop.The concepts used in the study are of study, self-image, motivation, achievement in the future and career choices. In the background, describes these concepts through literature study. The method we have used was semi-structured interviews. Which means a fixed structure, but with room for follow-up questions.The results of our study indicate that there were clear differences between high-and low-performing students.

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

Introduction: Workplace health promotion is important for both the health of the employee and the profability of the company. Among other things the psychosocial work environment tends to be related with motivation and well-being at work. Employees who experience work motivation and job satisfaction are at less risk of illness, which may also result in reduced absenteeism. Aim: The purpose was that of a smaller pilot study examining a qualitative methodology to obtain detailed and concrete information about the blue-collar employees' views on what helps or impair the psychosocial work on the logistics company. Method: A qualitative approach where semi-structured interviews were held with four focus groups was used.

Titel: ?Man skulle ju aldrig lägga upp en ful bild på sig själv liksom?.Författare: Ronja RiemanKurs: C-uppsats inom medie- och kommunikationsvetenskapTermin: Vårtermin 2014Handledare: Malin SveningssonAntal ord: 23.553 ord inklusive bilagor(19.407 ord exklusive titelblad, innehållsförteckning, executive summary, abstract, referenser och bilagor)Antal sidor: 46 sidor inklusive bilagor)Syfte: Studien undersöker vad unga kvinnor har för uppfattningar om och erfarenheter av utseendefokus på Instagram och om de anser att det kanfinnas en påverkan på deras självbild.Metod: Kvalitativa gruppintervjuer med totalt tolv personer.Material: Tre gruppintervjuer med unga kvinnor, 15-24 år, som är aktiva användare avInstagram.Huvudresultat: Denna studie har visat att unga kvinnor söker sig till Instagram försocial interaktion, underhållning, tidsfördriv och frihet att kunna påverka hur de framställer sin ?online-identitet?. Samtidigt upplever de att Instagram är stress- och beroendeframkallande. Kvinnornas relation till Instagram kan beskrivas som komplex och i viss mån motsägelsefull.Studien visar vidare att unga kvinnor upplever att ett fokus på utseendet finns på Instagram. Det kan bland annat identi!eras genom att många unga kvinnor publicerar en stor andel bilder som visar ett fördelaktigt utseende på deras ansikte eller kropp.